This bill amends the Internal Revenue Code to establish a new tax credit for taxpayers who make qualified charitable donations of cash or **apparently wholesome food**. The credit applies to contributions made to eligible 501(c)(3) organizations, such as food banks and soup kitchens, that typically receive and use food donations to fulfill their exempt purpose. It also includes an allowance for **transportation costs** incurred when delivering food, calculated at the standard mileage rate. A crucial provision of the bill is the **denial of double benefit**, ensuring that amounts claimed for this credit cannot also be used for other deductions or credits. Any unused credit can be **carried forward** for up to five subsequent taxable years. The credit is structured such that the portion attributable to a trade or business is treated as part of the general business credit, with the remainder functioning as a personal credit, and these changes will take effect for taxable years beginning after December 31, 2025.